{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs payment","description":"Once a shipment crosses the border and customs has determined the dutiable value and the applicable tariff rate, a customs payment falls due—goods are released into free circulation only after the obligation is settled. Beyond the actual customs duty, the payment typically covers import VAT, excise duties where applicable, and any special levies such as anti-dumping or countervailing duties. In day-to-day freight forwarding, the customs broker or agent usually advances the payment on behalf of t","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-payment","inLanguage":"en","dateModified":"2026-06-18T14:27:02.487394","citation":"https://www.britannica.com/topic/customs-duty","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-payment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs payment · Once a shipment crosses the border and customs has determined the dutiable value and the applicable tariff rate, a customs payment falls due—goods are released into free circulation only after the obligation is settled. · Quelle: https://www.britannica.com/topic/customs-duty"}